ASAP!! need help

Fixed Rite Auto is an auto-body repair shop in Calgary. The monthly total overhead costs at various levels of activity are presented below:

Month	Total Overhead Costs	Total Hours worked
January	$ 206,500	5,700
February	$ 196,900	5,400
March	$ 217,500	6,150
April	$ 212,100	5,950

Assume that the total overhead cost consists of shop-parts, supervisory salaries and utilities. The breakdown of these costs at the 6,150 hours level (month of March) is as follows:

Cost	Cost Type	Cost $
Shop-parts	Variable	$ 104,550
Salaries	Fixed	42,500
Utilities	Mixed	70,450
Total March overhead cost		$ 217,500

REQUIRED: Round per unit calculations to 4 decimal places

1. Calculate the following: (4 marks)

(i) the per hour cost of the shop-parts

(ii) the cost of the shop-parts, salaries, and utilities in each of the months of January, February and April.

2. The company expects that 6,300 hours will be worked in May.

For the month of May calculate the total cost of:

(i) Salaries (1 marks)

(ii) Shop-parts (2 marks)

(iii) Utilities (use the least squares method using your calculator or MS Excel) (6 marks)

3 Using the information in the question and the items calculated above, prepare a formula in the format Y = a + bX that represents the total overhead costs (comprising shop-parts, salaries and utilities) (5 marks)

4. Briefly explain to the owner of Fixed Rite Auto, using relevant examples, the difference between a variable cost and a mixed cost. (2 marks)